Which of the following tax credits CANNOT be transferred to a spouse?

The age credit.

The disability credit.

The education credit.

The EI and CPP credits.

The pension income credit.

Shamus pays for monthly transit passes for his wife, his 10 year old son, his 19 year old blind daughter, his wife's 72 year old disabled mother and his 67 year old father. He claims the caregiver tax credit for both his wife's mother and his father. He can claim the public transit pass tax credit for:

His wife and son.

His wife, son and daughter.

His wife, son, daughter and wife's mother.

His wife, son, daughter, wife's mother and his father.

Of the following statements about tax credits, which one is correct?

They are deducted from total income and are effectively not subject to tax.

They reduce tax by the same amount regardless of a taxpayer's marginal tax rate.

They are deducted from Net Income For Tax Purposes and are effectively not subject to tax.

Their impact is greater for taxpayers with a higher marginal tax rate.